{
  "schemaVersion": 1,
  "retrievedAt": "2026-07-27",
  "effectiveDate": "2026-01-01",
  "scope": "Official 2026 SUTA source inventory for the 43 EmployerCost states that were previously marked low confidence.",
  "federalSource": {
    "publisher": "U.S. Department of Labor, Employment and Training Administration, Office of Unemployment Insurance",
    "title": "Significant Provisions of State Unemployment Insurance Laws — Effective January 2026",
    "url": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "caveat": "The published minimum and maximum rates apply to experience-rated employers and exclude surtaxes, penalties, surcharges, and applicable non-UI taxes. The published new-employer rate is a base rate; industry classifications and other state-law factors may increase it."
  },
  "stateAgencyDirectory": {
    "publisher": "U.S. Department of Labor, Employment and Training Administration",
    "url": "https://oui.doleta.gov/unemploy/agencies.asp"
  },
  "states": {
    "AL": {"wageBase":8000,"statutoryRateRange":[0.002,0.068],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-total","stateAgencyUrl":"https://labor.alabama.gov/uc/employer.aspx","stateSpecificNote":"Alabama's published experienced-employer range includes the 0.06% Employment Security Assessment; shared-cost assessments may also apply.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.027,"experiencedTotalRateRange":[0.002,0.068]}},
    "AK": {"wageBase":54200,"statutoryRateRange":[0.01,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-base","stateAgencyUrl":"https://labor.alaska.gov/estax/2026-experience-rates.html","activation":{"status":"official-2026-activated","employerRate":0.01,"employeeRateExcluded":0.005}},
    "AZ": {"wageBase":8000,"statutoryRateRange":[0.0003,0.0836],"newEmployerBaseRate":0.02,"newEmployerRateType":"published-total","stateAgencyUrl":"https://des.az.gov/digital-library/unemployment-insurance-tax-rate-chart-fy-2026-english","officialRateChartUrl":"https://des.az.gov/sites/default/files/dl/UIT-0603A_FY26.pdf","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.02,"experiencedTotalRateRange":[0.0003,0.0836]}},
    "AR": {"wageBase":7000,"statutoryRateRange":[0.001,0.06],"newEmployerBaseRate":0.018,"newEmployerRateType":"published-base","stateAgencyUrl":"https://dws.arkansas.gov/workforce-services/unemployment/employer-ui-information/","stateSpecificNote":"Arkansas publishes a 2.0% 2026 new-employer total consisting of the 1.8% base rate plus a 0.2% stabilization rate.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.02,"experiencedTotalRateRange":[0.002,0.101]}},
    "CO": {"wageBase":30600,"statutoryRateRange":[0.0056,0.0734],"newEmployerBaseRate":0.0153,"newEmployerRateType":"published-base-plus-support-and-solvency","stateAgencyUrl":"https://cdle.colorado.gov/employers/unemployment-insurance-premiums/premium-rates","introductoryRatesUrl":"https://cdle.colorado.gov/employers/unemployment-insurance-premiums/introductory-rates","stateSpecificNote":"Colorado's calculator model adds the 2026 support rate and solvency surcharge to the statutory base rate. Heavy-construction introductory employers have a separate 6.285% combined rate.","activation":{"status":"official-2026-activated","newNonHeavyConstructionTotalRate":0.0305,"newHeavyConstructionTotalRate":0.06285,"experiencedTotalRateRange":[0.0072,0.1085]}},
    "CT": {"wageBase":27000,"statutoryRateRange":[0.011,0.099],"newEmployerBaseRate":0.019,"newEmployerRateType":"published-total","stateAgencyUrl":"https://portal.ct.gov/dol/knowledge-base/articles/unemployment-taxes/tax-rates-and-taxable-wage-base","stateSpecificNote":"Connecticut publishes a 2026 total contribution range of 1.1% to 9.9% after the fund-solvency tax and charged-rate adjustment.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.019,"experiencedTotalRateRange":[0.011,0.099]}},
    "DE": {"wageBase":14500,"statutoryRateRange":[0.004,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-base-plus-operations-and-technology-tax","stateAgencyUrl":"https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/","employerFaqUrl":"https://labor.delaware.gov/divisions/unemployment-insurance/employer-faqs/","stateSpecificNote":"EmployerCost adds Delaware's separately billed 0.20% Operations and Technology assessment. The 6.30% delinquent rate is outside the ordinary experienced range.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.012,"experiencedTotalRateRange":[0.005,0.056],"delinquentTotalRate":0.065}},
    "DC": {"wageBase":9000,"statutoryRateRange":[0.019,0.074],"newEmployerBaseRate":0.027,"newEmployerRateType":"preceding-year-average-or-floor","stateAgencyUrl":"https://does.dc.gov/fr/service/tax-rate-questions","stateSpecificNote":"DC assigns a newly liable employer the preceding-year average contribution rate or 2.70%, whichever is higher. EmployerCost therefore brackets the result rather than presenting 2.70% as a guaranteed flat rate.","activation":{"status":"official-2026-activated-variable-rate","newEmployerTotalRateRange":[0.027,0.074],"experiencedTotalRateRange":[0.019,0.074]}},
    "GA": {"wageBase":9500,"statutoryRateRange":[0.0004,0.081],"newEmployerBaseRate":0.0264,"newEmployerRateType":"published-base-plus-administrative-assessment","stateAgencyUrl":"https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance","wageBaseUrl":"https://dol.georgia.gov/file-tax-and-wage-reports-and-make-payments","rateNoticeUrl":"https://dol.georgia.gov/blog-post/2025-12-23/2026-employer-tax-rates-available-now","stateSpecificNote":"Georgia's 2.70% new-employer total and modeled experienced range include the 0.06% administrative assessment.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.027,"experiencedTotalRateRange":[0.001,0.0816]}},
    "HI": {"wageBase":64500,"statutoryRateRange":[0,0.056],"newEmployerBaseRate":0.024,"newEmployerRateType":"published-base-plus-disputed-official-assessment-decimal","stateAgencyUrl":"https://labor.hawaii.gov/ui/contribution-rates-explained/","summaryRateUrl":"https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/","stateSpecificNote":"Two current Hawaii UI pages conflict: the detailed contribution page lists a 0.10% E&T assessment while the summary table lists 0.01%. EmployerCost brackets both official totals until DLIR reconciles the decimal.","activation":{"status":"official-2026-activated-official-source-conflict","newEmployerTotalRateRange":[0.0241,0.025],"experiencedTotalRateRange":[0,0.056]}},
    "ID": {"wageBase":58300,"statutoryRateRange":[0.00208,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-base","stateAgencyUrl":"https://www2.labor.idaho.gov/eservices/employerportal/links/uitaxrates","activation":{"status":"official-2026-activated","standardTotalRate":0.01}},
    "IN": {"wageBase":9500,"statutoryRateRange":[0.005,0.074],"newEmployerBaseRate":0.025,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.in.gov/dwd/files/Employer_Handbook.pdf","stateSpecificNote":"Indiana publishes a 1.60% government rate and a new-construction rate equal to the lesser of 4.00% or the construction-industry average. Delinquent employers add 2 percentage points.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.025,"experiencedRateRange":[0.005,0.074]}},
    "IA": {"wageBase":20400,"statutoryRateRange":[0,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-total","stateAgencyUrl":"https://workforce.iowa.gov/employers/unemployment-insurance/ui-tax-and-audit/unemployment-insurance-taxes","stateSpecificNote":"Iowa publishes a separate 5.40% new-construction rate and 0.10% new-government rate for 2026.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.01,"newConstructionRate":0.054,"newGovernmentRate":0.001,"experiencedRateRange":[0,0.054]}},
    "KS": {"wageBase":15100,"statutoryRateRange":[0,0.0695],"newEmployerBaseRate":0.0175,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.dol.ks.gov/employers/employer-services","stateSpecificNote":"Kansas publishes a separate 5.55% new-construction rate for 2026.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.0175,"newConstructionRate":0.0555,"experiencedRateRange":[0,0.0695]}},
    "KY": {"wageBase":12000,"statutoryRateRange":[0.003,0.09],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-total","stateAgencyUrl":"https://kewes.ky.gov/","employerGuideUrl":"https://kcc.ky.gov/career/If-you-are-an-Employer/Documents/EMPLOYER%20GUIDE%202019.pdf","stateSpecificNote":"Kentucky confirms Rate Schedule A and a $12,000 wage base for 2026. New contract-construction employers use the Schedule A maximum rate.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.027,"newContractConstructionRate":0.09,"experiencedRateRange":[0.003,0.09]}},
    "LA": {"wageBase":7000,"statutoryRateRange":[0.0009,0.06],"newEmployerBaseRate":null,"newEmployerRateType":"industry-average-plus-unpublished-social-charge","stateAgencyUrl":"https://www.laworks.net/Downloads/UI/WTS/UI_EmployerTaxGuidelines.pdf","stateSpecificNote":"Louisiana's official guide confirms the $7,000 wage base, an industry-weighted new-employer rate, and a separately calculated social charge. The state does not publish a complete 2026 industry-and-social-charge table on the open guidance page, so an assigned notice remains required."},
    "ME": {"wageBase":12000,"statutoryRateRange":[0,0.0629],"newEmployerBaseRate":0.0223,"newEmployerRateType":"published-base-plus-cssf-and-upaf","stateAgencyUrl":"https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf","stateSpecificNote":"Maine's total rates include the 0.14% Competitive Skills Scholarship Fund rate and 0.17% Unemployment Program Administrative Fund rate.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.0254,"experiencedTotalRateRange":[0.0031,0.066]}},
    "MD": {"wageBase":8500,"statutoryRateRange":[0.003,0.075],"newEmployerBaseRate":0.026,"newEmployerRateType":"published-base","stateAgencyUrl":"https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml","activation":{"status":"official-2026-activated","newEmployerRate":0.026}},
    "MI": {"wageBase":9000,"statutoryRateRange":[0.0006,0.122],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.michigan.gov/leo/bureaus-agencies/uia/employers/about-taxes-and-ui/unemployment-insurance-taxes","alternateWageBase":{"amount":9500,"appliesTo":"nonqualified employers"},"stateSpecificNote":"Michigan publishes a separate 5.00% new-construction rate, a 12.20% ordinary maximum, and a 15.20% maximum with penalty for 2026.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.027,"newConstructionRate":0.05,"experiencedRateRange":[0.0006,0.122],"maximumWithPenalty":0.152}},
    "MN": {"wageBase":44000,"statutoryRateRange":[0.004,0.093],"newEmployerBaseRate":null,"newEmployerRateType":"industry-rate-plus-base-and-assessment","stateAgencyUrl":"https://www.uimn.org/employers/wages-taxes/tax-rates/index.jsp","newEmployerRatesUrl":"https://uimn.org/employers/wages-taxes/tax-rates/new-employer-rates.jsp","stateSpecificNote":"Minnesota's modeled totals add the 0.40% base rate to the industry or experience rate, then apply the 14.00% additional assessment. The 2026 special assessment is 0%.","activation":{"status":"official-2026-activated-industry-range","newEmployerTotalRateRange":[0.01596,0.10602],"experiencedTotalRateRange":[0.00456,0.10602]}},
    "MS": {"wageBase":14000,"statutoryRateRange":[0.002,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-base-plus-workforce-contributions","stateAgencyUrl":"https://mdes.ms.gov/employer-faqs/","employmentSecurityLawUrl":"https://mdes.ms.gov/media/332119/mdes_lawsandregulation_web.pdf","stateSpecificNote":"Mississippi adds a mandatory 0.15% Workforce Enhancement Training contribution and 0.01% workforce-development contribution. A further 0.04% Mississippi Works contribution applies when the statutory trust-fund condition is met.","activation":{"status":"official-2026-activated-variable-workforce-component","firstYearNewEmployerTotalRateRange":[0.0116,0.012],"experiencedTotalRateRange":[0.0036,0.056]}},
    "MO": {"wageBase":9000,"statutoryRateRange":[0,0.06],"newEmployerBaseRate":0.02376,"newEmployerRateType":"published-total-after-contribution-rate-adjustment","stateAgencyUrl":"https://labor.mo.gov/des/employers/tax-rates","stateSpecificNote":"Missouri's published 2.376% 2026 beginning rate includes the applicable contribution-rate adjustment. The modeled experienced ceiling adds the maximum 1.50-point repeated-maximum surcharge after the 12% reduction.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.02376,"newNonprofitRate":0.01,"experiencedTotalRateRange":[0,0.0678]}},
    "MT": {"wageBase":47300,"statutoryRateRange":[0,0.0612],"newEmployerBaseRate":null,"newEmployerRateType":"industry-average","stateAgencyUrl":"https://uid.dli.mt.gov/_docs/contributions-bureau/Rate-Explanation.pdf","activation":{"status":"official-2026-activated-industry-range","newEmployerTotalRateRange":[0.0118,0.0218],"experiencedTotalRateRange":[0.0013,0.063],"administrativeFundTax":[0.0013,0.0018]}},
    "NE": {"wageBase":9000,"statutoryRateRange":[0,0.054],"newEmployerBaseRate":0.0125,"newEmployerRateType":"published-combined-rate","stateAgencyUrl":"https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates","officialGuideUrl":"https://dol.nebraska.gov/webdocs/Resources/Items/2026%20UI%20guide%20to%20understanding.pdf","alternateWageBase":{"amount":24000,"appliesTo":"category 20 high-tax and new-construction employers"},"stateSpecificNote":"Nebraska publishes a separate 5.40% new-construction rate and $24,000 category-20 wage base.","activation":{"status":"official-2026-activated","newNonConstructionRate":0.0125,"newConstructionRate":0.054,"experiencedCombinedRateRange":[0,0.054]}},
    "NV": {"wageBase":43700,"statutoryRateRange":[0.0025,0.054],"newEmployerBaseRate":0.0295,"newEmployerRateType":"published-base-plus-career-enhancement-program","stateAgencyUrl":"https://ui.nv.gov/ESSHTML/reporting_specs.htm","stateSpecificNote":"Nevada's 0.05% Career Enhancement Program tax applies except when the UI rate is already 5.40%.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.03,"experiencedTotalRateRange":[0.003,0.054]}},
    "NH": {"wageBase":14000,"statutoryRateRange":[0.001,0.07],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-base-minus-quarterly-fund-balance-reduction","stateAgencyUrl":"https://www.nhes.nh.gov/employers/employer-claims-taxes/tax-rate-chart","employerTaxUrl":"https://www.nhes.nh.gov/employers/employer-claims-taxes","stateSpecificNote":"NHES reduced positive-rated and compliant employers by 1.00 percentage point in 2026 Q1 and Q2, with no emergency surcharge; negative-rated employers had a 0.50-point inverse surcharge. Later-quarter treatment can change.","activation":{"status":"official-2026-activated-quarterly-range","newEmployerTotalRateRange":[0.017,0.027],"experiencedTotalRateRange":[0,0.075]}},
    "NM": {"wageBase":34800,"statutoryRateRange":[0.0033,0.054],"newEmployerBaseRate":null,"newEmployerRateType":"published-industry-range","stateAgencyUrl":"https://www.dws.state.nm.us/Unemployment/Unemployment-for-a-Business/Unemployment-Insurance-Tax-Information/How-UI-Tax-Rates-Are-Calculated","wageBaseUrl":"https://www.dws.state.nm.us/UI-Tax-Information","stateSpecificNote":"New Mexico's 2026 new-employer industry table runs from 1.00% to 1.28%.","activation":{"status":"official-2026-activated-industry-range","newEmployerRateRange":[0.01,0.0128],"experiencedRateRange":[0.0033,0.054]}},
    "NC": {"wageBase":34200,"statutoryRateRange":[0.0006,0.0576],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.des.nc.gov/need-help/faqs/employer-tax-faqs","officialDeskGuideUrl":"https://www.des.nc.gov/2026-employer-desk-guide/open","activation":{"status":"official-2026-activated","newEmployerRate":0.01,"experiencedRateRange":[0.0006,0.0576]}},
    "ND": {"wageBase":46600,"statutoryRateRange":[0.0007,0.0967],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-base","stateAgencyUrl":"https://www.jobsnd.com/sites/www/files/documents/jsnd-documents/uitaxrateschedules2026.pdf","activation":{"status":"official-2026-activated","newNonConstructionRate":0.01,"newConstructionRate":0.0967}},
    "OH": {"wageBase":9000,"statutoryRateRange":[0.004,0.101],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-base-plus-technology-and-customer-service-fee","stateAgencyUrl":"https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf","stateSpecificNote":"Ohio's 2026 UI Tax Rate includes the 0.15% Technology and Customer Service Fee. The delinquency rate including the fee is 12.75%.","activation":{"status":"official-2026-activated","newStandardEmployerTotalRate":0.0285,"newConstructionTotalRate":0.0585,"experiencedTotalRateRange":[0.0055,0.1025],"delinquencyTotalRate":0.1275}},
    "OK": {"wageBase":25000,"statutoryRateRange":[0.002,0.058],"newEmployerBaseRate":0.015,"newEmployerRateType":"published-total","stateAgencyUrl":"https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf","employerTaxUrl":"https://oklahoma.gov/oesc/employers/tax.html","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.015,"experiencedTotalRateRange":[0.002,0.058]}},
    "OR": {"wageBase":56700,"statutoryRateRange":[0.009,0.054],"newEmployerBaseRate":0.024,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx","experienceRateTableUrl":"https://www.oregon.gov/employ/Businesses/Documents/Experience%20Rating%20Benefit%20Ratios%20for%202026%20%28UI%20Pub%208%29.pdf","stateSpecificNote":"Oregon's published UI rates already include the 0.135% special payroll tax offset for each quarter of 2026; it is an allocation within the stated rate, not an additional employer charge.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.024,"experiencedTotalRateRange":[0.009,0.054]}},
    "PA": {"wageBase":10000,"statutoryRateRange":[0.01419,0.103734],"newEmployerBaseRate":0.03822,"newEmployerRateType":"published-total","stateAgencyUrl":"https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/employer/uc-tax-rates/uc-748%20rev%2009-25.pdf","employerTaxUrl":"https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax","stateSpecificNote":"Pennsylvania's 2026 computed total range includes the 9.2% surcharge adjustment, 0.60% additional contribution, and 0.0% interest factor. The separate construction new-employer rate is 10.5924%.","activation":{"status":"official-2026-activated","newNonConstructionTotalRate":0.03822,"newConstructionTotalRate":0.105924,"experiencedTotalRateRange":[0.01419,0.103734]}},
    "RI": {"wageBase":30800,"statutoryRateRange":[0.009,0.094],"newEmployerBaseRate":0.0121,"newEmployerRateType":"published-total-including-job-development-assessment","stateAgencyUrl":"https://dlt.ri.gov/employers/employer-tax-unit?language=en","quickReferenceUrl":"https://dlt.ri.gov/sites/g/files/xkgbur571/files/2025-12/FINAL%202026%20Quick%20Reference.pdf","alternateWageBase":{"amount":32300,"appliesTo":"highest-rate employers"},"stateSpecificNote":"Employer totals include the 0.21% Job Development Fund assessment. Employee-paid TDI is excluded.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.0121,"experiencedTotalRateRange":[0.009,0.094]}},
    "SC": {"wageBase":14000,"statutoryRateRange":[0.0006,0.0546],"newEmployerBaseRate":0.0106,"newEmployerRateType":"published-total-including-daca","stateAgencyUrl":"https://dew.sc.gov/employers/tax-rate-information","stateSpecificNote":"South Carolina's 2026 total effective rates include the 0.06% Departmental Administrative Contingency Assessment and no solvency surcharge.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.0106,"experiencedTotalRateRange":[0.0006,0.0546]}},
    "SD": {"wageBase":15000,"statutoryRateRange":[0,0.0852],"newEmployerBaseRate":0.012,"newEmployerRateType":"published-base","stateAgencyUrl":"https://dlr.sd.gov/ra/businesses/default.aspx","activation":{"status":"official-2026-activated","newNonConstructionTotalRate":0.0175,"newConstructionTotalRate":0.0655,"experiencedTotalRateRange":[0.0008,0.086]}},
    "TN": {"wageBase":7000,"statutoryRateRange":[0.0001,0.1],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-total","stateAgencyUrl":"https://lwdsupport.tn.gov/hc/en-us/articles/202843724-How-is-my-premium-rate-determined","stateSpecificNote":"Tennessee confirms 2.70% for new employers in all other industries; experienced rates vary with the trust-fund table in force.","activation":{"status":"official-2026-activated","newEmployerTotalRate":0.027,"experiencedRateRange":[0.0001,0.1]}},
    "UT": {"wageBase":50700,"statutoryRateRange":[0.002,0.072],"newEmployerBaseRate":null,"newEmployerRateType":"industry-average-range","stateAgencyUrl":"https://jobs.utah.gov/ui/Employer/Public/Questions/TaxRates.aspx","stateSpecificNote":"Utah assigns new employers an industry average and out-of-state contractors the maximum. The modeled range includes the 2026 social-cost component; delinquency can add one percentage point.","activation":{"status":"official-2026-activated-industry-range","newEmployerTotalRateRange":[0.002,0.072],"experiencedTotalRateRange":[0.002,0.072]}},
    "VT": {"wageBase":15400,"statutoryRateRange":[0.004,0.054],"newEmployerBaseRate":0.01,"newEmployerRateType":"published-total","stateAgencyUrl":"https://labor.vermont.gov/unemployment-insurance/ui-employers/unemployment-tax-rates","statutoryNewEmployerUrl":"https://legislature.vermont.gov/statutes/section/21/017/01324","stateSpecificNote":"Vermont uses Schedule I from July 1, 2025 through June 30, 2026. Certain out-of-state construction employers receive industry-average rates instead of 1.00%.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.01,"experiencedRateRange":[0.004,0.054]}},
    "VA": {"wageBase":8000,"statutoryRateRange":[0.001,0.062],"newEmployerBaseRate":0.025,"newEmployerRateType":"published-base-before-account-specific-addons","stateAgencyUrl":"https://www.vec.virginia.gov/FAQs/employers/how-are-tax-rates-assigned","rateFactorsUrl":"https://www.vec.virginia.gov/FAQs/employers/what-factors-determine-my-tax-rate","stateSpecificNote":"Virginia's published 2.50% new-employer figure is a base rate. The assigned notice adds the annual pool-cost charge and, when triggered, a 0.20% fund-building charge.","activation":{"status":"official-2026-activated-base-rate-notice-addons","newEmployerBaseRate":0.025,"experiencedBaseRateRange":[0.001,0.062]}},
    "WV": {"wageBase":9500,"statutoryRateRange":[0.015,0.075],"newEmployerBaseRate":0.027,"newEmployerRateType":"published-total","stateAgencyUrl":"https://workforcewv.org/wp-content/uploads/2025/02/Employer-Handbook-Rev.-02.25.pdf","stateSpecificNote":"West Virginia's handbook establishes 2.70% for new businesses, 8.50% for new out-of-state construction employers, and 7.50% for delinquent employers.","activation":{"status":"official-2026-activated","newStandardEmployerRate":0.027,"newOutOfStateConstructionRate":0.085,"experiencedRateRange":[0.015,0.075]}},
    "WI": {"wageBase":14000,"statutoryRateRange":[0,0.12],"newEmployerBaseRate":null,"newEmployerRateType":"published-size-and-industry-range","stateAgencyUrl":"https://www.dwd.wisconsin.gov/ui/employers/taxrates.htm","stateSpecificNote":"Wisconsin Schedule D totals vary by payroll size. New-employer totals are 2.50%-2.70% for construction and 3.05%-3.25% for other employers.","activation":{"status":"official-2026-activated-variable-size-and-industry","newEmployerTotalRateRange":[0.025,0.0325],"experiencedTotalRateRange":[0,0.12]}},
    "WY": {"wageBase":33800,"statutoryRateRange":[0.001,0.085],"newEmployerBaseRate":null,"newEmployerRateType":"industry-average-base-range-before-four-assigned-factors","stateAgencyUrl":"https://dws.wyo.gov/dws-division/unemployment-insurance/employers/unemployment-tax-rates/","wageBaseUrl":"https://dws.wyo.gov/dws-division/unemployment-insurance/wyui/unemployment-taxable-wage-base/","stateSpecificNote":"Wyoming assigns an industry base rate plus four annual factors. EmployerCost brackets the official base-rate range only; the employer notice is required for the exact total rate.","activation":{"status":"official-2026-activated-industry-base-range","newEmployerBaseRateRange":[0.001,0.085],"experiencedBaseRateRange":[0.001,0.085]}}
  }
}